Naomi Peña is a director with K2 Integrity’s Investigations and Disputes practice, specializing in financial and forensic investigations. She works with clients in the public and private sectors, including Fortune 500 banking and financial services institutions, government agencies, and various companies in New York’s construction industry. Naomi assists in investigations related to fraud, waste, and abuse; conducts risk assessments and gap analysis; performs internal control walkthroughs; and monitors for compliance with contractual and regulatory requirements. She specializes in the complexities of financial institutions as they pertain to regulatory compliance and professional standards. She establishes risk control matrices; identifies, enhances, and tests internal controls; and prepares audit- and compliance-related reports.
Prior to joining K2 Integrity, Naomi was a senior associate at Marcum LLP in its real estate practice. She conducted audits on multimillion-dollar real estate investment firms, including commercial, residential, and hotel properties. She assisted in all areas of the audit and was responsible for executing planning and performing analytics for audited financial statements.
Naomi received her M.B.A. from Montclair State University with a concentration in analytics and her B.S. in accounting from Rutgers University. She is a Certified Fraud Examiner (CFE) and is fluent in Spanish.
